MARC LAWSON & CO LIMITED


Director	Marc Lawson


Registered Address	Unit 4, Sandy Court, Ashleigh Way
	Plympton
	Plymouth
	PL7 5JX


Registered Number	05446160 (England and Wales)

Balance Sheet as at
30 September 2025

	Notes	2025		2024
		£	£	£	£
Fixed assets
Intangible assets	3		315,000		315,000
Tangible assets	4		2,254		-
			317,254		315,000
Current assets
Stocks	5	96,520		96,520
Debtors	6	68,190		82,971
Cash at bank and on hand		150		2,018
		164,860		181,509
Creditors amounts falling due within one year	7	(209,422)		(208,958)
Net current assets (liabilities)			(44,562)		(27,449)
Total assets less current liabilities			272,692		287,551
Creditors amounts falling due after one year	8		(167,202)		(170,170)
Provisions for liabilities	9		(563)		(1,256)
Net assets			104,927		116,125
Capital and reserves
Called up share capital			2,810		1,400
Profit and loss account			102,117		114,725
Shareholders' funds			104,927		116,125

The company was entitled to exemption from audit for this reporting period under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The Director acknowledges their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.
The directors have chosen to not file a copy of the company’s profit and loss account under section 444 (5A) Companies Act 2006.

The financial statements were approved and authorised for issue by the Director on 24 June 2026, and are signed on its behalf by:

Marc Lawson
Director
Registered Company No. 05446160

MARC LAWSON & CO LIMITED

Notes to the Financial Statements
for the year ended 30 September 2025

1.	Accounting policies

	Statutory information
	The company is a private company limited by shares and registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

	Statement of compliance
	The financial statements have been prepared in compliance with FRS 102 Section 1A as it applies to the financial statements for the period and there were no material departures from the reporting standard.

	Revenue from rendering of services
	Revenue from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.

	Employee benefits
	Contributions to defined contribution plans are expensed in the period to which they relate.

	Deferred tax
	Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

Deferred tax

Deferred tax is recognised in respect of all timing differences between the recognition of income and expenses in the financial statements and their inclusion in tax assessments. Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits. Deferred tax is measured using the tax rates and laws that have been enacted or substantively enacted by the reporting date and that are expected to apply to the reversal of the timing difference, except for revalued land and investment property where the tax rate that applies to the sale of the asset is used. Current and deferred tax assets and liabilities are not discounted.

	Intangible assets
	Intangible assets are stated at cost less accumulated amortisation and accumulated impairment losses. The assets are reviewed for impairment if the above factors indicate that the carrying amount may be impaired. Amortisation is included in 'administrative expenses' in the profit and loss account.

	Tangible fixed assets and depreciation
	Tangible fixed assets are stated at cost or valuation less depreciation. Depreciation is provided on all tangible fixed assets as follows:


		Reducing balance (%)
	Fixtures and fittings	25

	Stocks and work in progress
	Inventories are valued at the lower of cost and estimated selling price (less any associated costs to enable such sales to complete).

2.	Average number of employees


		2025		2024
	Average number of employees during the year	8		10

3.	Intangible assets

	Goodwill	Total
	£	£
Cost or valuation
At 01 October 24	350,000	350,000
At 30 September 25	350,000	350,000
Amortisation and impairment
At 01 October 24	35,000	35,000
At 30 September 25	35,000	35,000
Net book value
At 30 September 25	315,000	315,000
At 30 September 24	315,000	315,000

4.	Tangible fixed assets

	Fixtures & fittings	Total
	£	£
Cost or valuation
At 01 October 24	59,293	59,293
Additions	3,005	3,005
At 30 September 25	62,298	62,298
Depreciation and impairment
At 01 October 24	59,293	59,293
Charge for year	751	751
At 30 September 25	60,044	60,044
Net book value
At 30 September 25	2,254	2,254
At 30 September 24	-	-

5.	Stocks

	2025	2024
	£	£
Work in progress	96,520	96,520
Total	96,520	96,520

6.	Debtors: amounts due within one year

	2025	2024
	£	£
Trade debtors / trade receivables	17,267	18,473
Other debtors	44,468	57,840
Prepayments and accrued income	6,455	6,658
Total	68,190	82,971

7.	Creditors: amounts due within one year

	2025	2024
	£	£
Trade creditors / trade payables	21,475	28,917
Bank borrowings and overdrafts	54,295	78,698
Taxation and social security	74,011	78,064
Other creditors	59,641	23,139
Accrued liabilities and deferred income	-	140
Total	209,422	208,958

8.	Creditors: amounts due after one year

	2025	2024
	£	£
Bank borrowings and overdrafts	167,072	170,104
Other creditors	130	66
Total	167,202	170,170

9.	Provisions for liabilities

	2025	2024
	£	£
Net deferred tax liability (asset)	563	1,256
Total	563	1,256

10.	Related party transactions
	Marc Lawson, Director owed £34,701 to the company as at 30th September 2025 (2024 - £49,964).